COVID-19

The impact of the COVID-19 pandemic continues to be felt across the global business community.

COVID-19

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Off-Payroll Workers: Prepare now for the 2021 changes

Major changes to the tax rules for off-payroll workers in the private sector will come into force next April after a year's deferral due to the Covid-19 pandemic. From that date, businesses engaging workers through intermediary companies or agencies will have increased responsibility for checking the status of these workers and, where required, operating PAYE in relation to payments to them.

Black History Month Podcasts

As part of Black History Month, we are pleased to launch a series of podcasts examining themes relating to race, ethnicity and inclusion. Aimed at promoting discussion, we hope you find the series to be thought provoking and informative.

A blueprint for a bright future: The UK Alternatives Asset Management Industry Framework

We believe it is of paramount importance to protect and develop the alternatives asset management industry in the UK following our exit from the EU in order to maintain the UK's status as a world leader in the sector and to ensure that the wider economy continues to benefit from the deployment of global capital across alternatives asset classes by UK based managers.

Navigating M&A in the new normal

As the world starts to navigate the ‘new normal’ and adapt to the widescale transformation in the way we live and work, we are seeing an uptick in M&A activity. In this note we look at what that new normal might mean for the future of M&A, including emerging themes and practical considerations for buyers, sellers and portfolio companies.

Tax Journal: Section 103: expanding the scope of automated decisions by HMRC?

New legislation in Finance Act 2020 legislates retrospectively for HMRC to use artificial intelligence to carry out its functions. The article below was written for Tax Journal's September issue by Hannah Manning, Sophie Lloyd and Laura Jackson, and considers in particular some areas of potential concern in relation to HMRC's increasing use of automation, such as the raising of discovery assessments, business risk reviews and the assessment of discretionary penalties.

COVID-19: Working from home update

On 22 September 2020, the Prime Minister announced a change in the Government's approach to working from home, in light of the recent spike in cases recorded across the UK. In this note, we consider what effects the most recent announcement has on employers with employees who normally work in offices.

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